Teaching schedules may vary from school to school. The examples below give a general idea of how teaching schedules are like in Hong Kong:

Kindergartens:
• Full-time: Mon – Fri 8:00am – 5:30pm and/or occasional Saturday mornings
• Part-time: morning session/afternoon session; alternative days of week
• Project-based: Flexible work schedule

Primary schools:
• Full-time: Mon – Fri 8:00am – 5:30pm and/or occasional Saturday mornings
• Part-time: morning session/afternoon session; alternative days of week
• Project-based: Flexible work schedule

Secondary schools:
• Full-time: Mon – Fri 8:00am – 5:00pm and/or occasional Saturday mornings
• Part-time: morning session/afternoon session; alternative days of week
• Project-based: Flexible work schedule

Native English Teachers (NETs) may be required to work outside their teaching schedule and location, such as during after-school hours and occasional weekends, within or outside their school.

Cambridge Young Learners Courses, KET and PET, Phonics, Speaking, Reading and Writing, Interview, Drama, Debate, etc.

Class sizes in Hong Kong public schools may vary. Teachers can expect to have between 30 – 37 students per class. For after-school classes, the class size is around 10 – 25 students per class.

Schools are given flexibility over the number and distribution of school days and school holidays to suit the specific needs of the students and the circumstances of the school.

The major school holidays include Christmas, New Year, Chinese New Year, Easter, and the summer holidays. It is not unusual for teachers to be required to perform duties during school holidays. However, due to school-specific requirements, this number may vary.

You can also refer to below link for latest Hong Kong General Holiday:
http://www.gov.hk/en/about/abouthk/holiday/

Apartments in Hong Kong are generally smaller and more expensive than other places. Rental costs in different districts within Hong Kong vary greatly in price. For a general idea of rental costs in Hong Kong, please click the link below:
http://www.rvd.gov.hk/en/property_market_statistics/index.html

Dependants of persons admitted for employment (as professionals, investors or for training) or as capital investment entrants are not prohibited from taking up employment. For more details, you can refer to the website below: (Dependants Visa)
http://www.immd.gov.hk/eng/services/visas/residence_as_dependant.html#firstTab

The Mandatory Provident Fund is a retirement protection system. It is a statutory requirement under the Mandatory Provident Fund Schemes Ordinance (MPFSO) (Cap. 485) that all employees in Hong Kong have to enroll in an MPF scheme.

The contribution rate for both the employer and the employee as set out in the current provisions of the MPFSO is 5% of the employee’s income (excluding Special Allowance), subject to the maximum level of income of HK$30,000 per month.

Please refer to below link for your use:
http://www.mpfa.org.hk/eng/main/employee/index.jsp

An employee can be exempt from the provisions of the MPFSO under certain circumstances which include the following:

Permission is given to the person to land or remain in Hong Kong for the purposes of employment under the conditions of stay imposed in accordance with section 11 of the Immigration Ordinance (Cap. 115); and the period during which the person is given permission to remain in Hong Kong does not exceed 12 months; or

The person is a member of a provident, pension, retirement or superannuation scheme established outside Hong Kong. (Such schemes include personal retirement scheme as well as national retirement scheme. It does not matter whether or not the member is making contributions to the overseas scheme when the person is employed in Hong Kong.)
(Only applicable to employee)

As a non-resident working in Hong Kong, you are liable to salaries tax. Salaries Tax is charged for every person in respect of his/her income arising in or derived from Hong Kong from any office or employment of profit and any pension. Income includes all income, perquisites and fringe benefits from the employer or others.

You can refer to this website for the updated basic allowance:
http://www.ird.gov.hk/eng/pdf/pam61e.pdf

Salaries Tax is chargeable on the smaller of your net chargeable income at progressive rates and your net total income at standard rate. In this regard,

(1) Net Chargeable Income = Total Income – Deductions – Allowances
(2) Net Total Income = Total Income – Deductions.

Tax rates for the year of assessment 2018/19 onwards#

Net chargeable income (net of allowances)

Net total income (no allowances)
Standard rate 15%
(Please refer to the example of Q14)

Your employer shall fill in an employer’s return and notification forms (IR56B and IR56M) and return them to the Inland Revenue Department (IRD) before May of this year, therefore IRD will mail Tax Return – Individuals (BIR60) on the first working day of May to you. If it is your first time paying tax, IRD will set up a new account for you, so your tax return forms mailing date is not fixed.

If you do not receive your tax return forms, you can notify IRD by filling in the IR6167 form (http://www.ird.gov.hk/chs/pdf/ir6167.pdf) within 4 months after a year of assessment (which is before July 31st).

If you receive your tax return forms, you must complete and return the forms to IRD within 1 month from the date the forms were sent.

You can make use of the online taxation calculator to calculate your tax:
http://www.gov.hk/en/residents/taxes/etax/services/tax_computation.htm

You must inform IRD immediately if you change your postal address. Please find the Notification of Change of Postal Address for your use.
http://www.ird.gov.hk/chi/pdf/ir1249.pdf

Provisional Salaries Tax of the following year is also required by IRD. Therefore the total salaries tax you need to pay is:

Total Salaries Tax for 2021/22 = Salaries Tax required 2021/22 + Provision Salaries Tax 2022/23

Your salaries tax can be paid in 2 installments, in January and April of the following year separately.

Examples

A. I earned a salary of $40,000 and contributed $1,500 to a Mandatory Provident Fund (MPF) Scheme per month as from 1 October 2021. How is Salaries Tax computed for 2021/22?

(*Note – Government Tax Refund) For 2021/22, 100% of the final tax payable under profits tax, salaries tax and tax under personal assessment would be waived, subject to a ceiling of $10,000 per case.

B. Do I have to pay Provisional Salaries Tax (PST) for 2022/23?

Yes, the Salaries Tax demand note for you consists of two components:

Calculation of PST for 2022/23 is based on the income for 2021/22, but grossed up to 12 months, as follows:

C. Questions A & B show that my total tax payable is $38,100 (Salaries Tax required 2021/22 [$0] + Provision Salaries Tax 2022/23 [$38,100]). When do I pay? Do I pay by two instalments?

Normally you would be asked to pay the sum of $38,100 by 2 instalments as follows:

By 1 January 2023 you would have earned income for 9 months to 31 December 2022 (75% of annual income). By 1 April 2023 you would have earned income for the 12 months to 31 March 2023. Hence, paying provisional tax is not paying tax in advance, nor paying tax on future income.

There are two significant things you need to deal with in this case: Tax Clearance and Withdrawal of Accrued Benefits of the MPF Scheme.

A. Tax clearance
You should notify our HR department no later than 1 month before the expected date of your departure. IR56G form will be given to you by us. You will complete IR56G form and take it to the Inland Revenue Department (IRD) for tax clearance. If tax is settled by cheque, a letter of release will normally be sent by post 10 days after receipt of cheque. If you require the IRD to issue the letter of release immediately after payment, you should pay in cash, by EPS or cashier order. If you are exempt from tax, the IRD will still issue a letter of release upon completion of the tax clearance procedures. You will receive a “Letter of Release” after settling the tax from IRD and please kindly give the “Letter of Release” to us to confirm your departure.

B. Withdrawal of Accrued Benefits of the MPF scheme
1. Please kindly fill in the form MPF(S)-W(O). DOWNLOAD
2. After that, you should make a Statutory Declaration(MPF(S)-W(SD2)) at the Home Affairs Department about leaving Hong Kong permanently. DOWNLOAD
 Locations of Home Affairs Department: http://www.had.gov.hk/en/contact_us/index.htm
3. Please bring form MPF(S)-W(O), MPF(S) – W(SD2), HKID, passport, Letter of Release (from Inland Revenue Department) to our MPF company.